EXHIBIT 22





                                                                      Exhibit 22

FOR BETTER LIVING, INC. AND SUBSIDIARIES

SUBSIDIARIES OF THE REGISTRANT
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The following is a list of subsidiaries and  sub-subsidiaries,  each of which is
wholly-owned and included in the Registrant's consolidated financial statements:

                                                                 State of
               Subsidiary                                      Incorporation
               ----------                                      -------------

   The Quikset Organization                                    California
   Associated Concrete Products, Inc.                          California
   DeKalb Concrete Products, Inc.                              Georgia
   Dalworth Concrete Products, Inc.                            Texas
   Associated Plastics, Inc.                                   California
   Surfer Publications                                         California
   BLI Facilities, Inc.                                        California
   BLI Investments                                             California

All  unnamed  subsidiaries,  when  considered  in  the  aggregate  as  a  single
subsidiary, would not constitute a significant subsidiary.